§ 2–108
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 2-108 (2026)
Title 2. Administration by Comptroller
Subtitle 1. General Duties
§ 2–108LinkCopy Citation
If, in good faith and with reasonable grounds, the Comptroller, the Executive Director, or a peace officer of the State seizes contraband property or a conveyance used to transport contraband property under § 13–835 of this article, the Comptroller, the Executive Director, or peace officer shall have the immunity from liability described under § 5–523 of the Courts and Judicial Proceedings Article.